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California Code, Revenue and Taxation Code - RTC § 75.5

Current as of January 01, 2025 | Updated by Findlaw Staff

“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:

(a) Fixtures that are normally valued as a separate appraisal unit from a structure.

(b) Newly created taxable possessory interests, established by month-to- month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 75.5 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-75-5/

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